Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 690.0101

690.0101 Vending Machines. Personal property used exclusively in a school district's performance of certain authorized activities is qualified for the public schools exemption. Education Code section 39871 authorizes school districts to furnish food service; therefore, vending machines dispensing food items are a service that is directly related to and in furtherance of a public school purpose. Assuming that the beverages dispensed in the vending machines can be classified as a food product, the vending machines are personal property used exclusively in the performance of certain authorized activities, which are exempt under section 202(a)(3) of the Revenue and Taxation Code. As use of the property is the criteria for the public school exemption, the ownership of the vending equipment is immaterial. C 10/4/2002.